https://www.taxtmi.com/caselaws?id=387867 In assessment under the KVAT Act, statutory certificates produced during the assessment hearing could not be ignored merely because they were omitted from the return; the Assessing Authority had to consider all relevant material before fixing taxable turnover, and the assessment orders were therefore set aside to that extent. Penalty proceedings also could not pre-empt assessment by relying on an Intelligence Officer's estimate where the taxable liability depended on matters to be determined in assessment; the penalty orders were quashed, with further action to follow only after reassessment. en-us Wed, 16 Oct 2019 00:00:00 +0530 Mon, 20 Jan 2020 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387867 In assessment under the KVAT Act, statutory certificates produced during the assessment hearing could not be ignored merely because they were omitted from the return; the Assessing Authority had to consider all relevant material before fixing taxable turnover, and the assessment orders were therefore set aside to that extent. Penalty proceedings also could not pre-empt assessment by relying on an Intelligence Officer's estimate where the taxable liability depended on matters to be determined in assessment; the penalty orders were quashed, with further action to follow only after reassessment. Case-Laws VAT and Sales Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387867